Versions of s. 214(3)(f.1)

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

2013-12-12 to present available View Source

where paragraph 132.1(1)(d) would, if Part I were applicable, require an amount to be included in computing a taxpayer’s income for a taxation year by reason of a designation by a mutual fund trust under subsection 132.1(1), that amount shall be deemed to be an amount paid or credited to that person as income of or from the trust on the day of the designation;

Full text

where paragraph 132.1(1)(d) would, if Part I were applicable, require an amount to be included in computing a taxpayer’s income for a taxation year by reason of a designation by a mutual fund trust under subsection 132.1(1), that amount shall be deemed to be an amount paid or credited to that person as income of or from the trust on the day of the designation;
2004-08-31 to 2013-12-12 View Source

where paragraph 132.1(1)(d) would, if Part I were applicable, require an amount to be included in computing a taxpayer’s income for a taxation year by reason of a designation by a mutual fund trust under subsection 132.1(1), that amount shall be deemed to be an amount paid or credited to that person as income of or from the trust on the day of the designation;